Subject: File No. S7-17-21
From: Eric Mills

December 27, 2021

Hello:

Please accept these comments as a record of my objection to the proposed amendments to the Federal proxy rules governing proxy voting advice as detailed in S7-17-21.

Based on my reading and discussion of this matter, I concur that the proposed amendments are premature considering the only recent adoption of the Final Rules they seek to amend.

Additionally, I share concerns regarding the rationale behind the amendments. I favor a fair and transparent market in support of the mission of the Commission: \"...to protect investors maintain fair, orderly, and efficient markets and facilitate capital formation\"(sec.gov/about). It is my opinion that the proposed amendments will not facilitate a more transparent marketplace. Nor would they promote an equitable marketplace for all investors.

Why hastily mitigate rules developed over years of study and consultation? Why not let the rules take full effect? I request the Commission allow the Final Rules to take full effect and reject the proposed amendments in S7-17-21.

Thank you for your consideration of these comments.